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State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wells – Records and Reports (2024M-59)
… were understated by a combined total of $451,664. Of the 10 revenue accounts we reviewed as of December 31, 2022 and … and two were understated by a total of $7,642. Of the 10 expenditures accounts we reviewed as of December 31, 2022 …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Pleasant Valley – Financial Management (2024M-158)
… including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Industrial Development Agency – Project Approval and Monitoring (2021M-168), released in July 2022. The audit … determined that the IDA’s Board did not properly evaluate and approve IDA projects and monitor the performance of businesses that received … Industrial Development Agency Project Approval and Monitoring 2021M168 released …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of … until the Cayuga County Health Department forced the Board to submit a plan. As a result, bills were inaccurate and … Village law, and the Village didn’t have adequate reserves to finance system repairs and upgrades planned at an …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fOpinion 90-4
… pond within the village where such pond is an integral part of the village's drainage system and where the filled in … Finally, you indicate that the owners of certain of the properties surrounding the pond have asked the village to … on private property if the pond serves as an integral part of the village's drainage system and the undesirable …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 95-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of provisions … Whether the provisions of section 54a of the State Finance Law authorize the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-27
… in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of … of a village located within the town are authorized to establish a joint fire district by resolution subject to a … discontinue the operation of its fire department. You ask how the town and village may proceed to establish a joint …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… gender identity or expression, religion, age, disability, sexual orientation or another protected characteristic. Hate … national origin constitutes approximately one-third, and sexual orientation/gender identity (LGBTQ+) almost 17%. In … year, nearly half of all hate crime reports carried an assault charge compared to 39% in 2018. 2023 data for areas …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
Edward Regan was a giant among men of public finance
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… These situations may include, but are not limited to, emergencies (e.g., public health and safety), vendor cash …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsSkaneateles Central School District - Online Banking (2019M-2)
… Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling $72 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… appropriations for each respective fund. The Board has not adopted multiyear financial and capital plans or …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Flanders Fire District – Disbursements (2014M-199)
… to determine whether disbursements were properly processed for the period January 1, 2013 through March 31, 2014. … approximately 4,400 residents. Budgeted appropriations for 2014 are $684,200. Key Finding The Board is not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Stafford - Procurement (2018M-134)
… Town may realize cost savings by reducing the thresholds for purchases requiring quotes in the procurement policy. Key … State General Municipal Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or inspected. Fuel … records are compared to vehicle fuel consumption. The storage tanks are inspected monthly. The Supervisor of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Central Valley School District - Separation Payments (2018M-153)
… employees during the audit period and found that, except for minor discrepancies, the payments were accurately paid in … review of separation payment calculations was performed for all payments processed in the payroll system during the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153State Agencies Bulletin No. 1502
… At the request of OMCE, OSC has increased the eligibility for deduction code 209 to include employees in Bargaining … in Bargaining Unit 06 will continue to be eligible for this deduction code. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialState Agencies Bulletin No. 1490
… At the request of OMCE, OSC has increased the eligibility for OMCE Special Benefits to include employees in bargaining … in Bargaining Unit 06 will continue to be eligible for this deduction code. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsLake George Central School District - Purchasing (2018M-167)
… lacked adequate evidence to show they sought competition for 28 purchases (47 percent) totaling about $152,000. The … not develop and implement procedures to seek competition for purchasing goods and services that were not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167